GOVERNMENT OF MAHARASHTRA

LAW AND JUDICIARY DEPARTMENT

MAHARASHTRA  ACT  No.  V  OF  1963.

THE  MAHARASHTRA  PROVISIONAL
COLLECTION  OF  TAXES  ACT,  1962.

(As  modified  upto  the  22nd  April,  2013)

*

PRINTED  IN  INDIA  BY  THE  MANAGER,  GOVERNMENT  PRESS  AND  STATIONERY
STORES,  KOLHAPUR  AND  PUBLISHED  BY  THE  DIRECTOR,  GOVERNMENT
PRINTING,  STATIONERY  AND  PUBLICATIONS,  MAHARASHTRA  STATE,
  MUMBAI–400  004

2013

[Price  :  Rs.    8-00]

1963 : Mah. V]

(i)

THE MAHARASHTRA
PROVISIONAL COLLECTION OF TAXES ACT, 1962.

—————————

C  O  N  T  E  N  T  S

PREAMBLE.

SECTIONS.

1. Short  title.

2. Definitions.

3. Power  to  make  declarations  under  this  Act.

4. Effect  of  declarations  under  this  Act  and  duration  thereof.

5. Certain  refunds  to  be  made  when  declarations  cease  to  have  effect.

6. Repeal  of  Bom.  IV  of  1938.

H  187-1

1

MAHARASHTRA ACT No. V OF 19631

[THE MAHARASHTRA PROVISIONAL COLLECTION OF TAXES ACT, 1962 ]

[16th January, 1963.]

[This Act received assent of the President on the 11th January 1963; assent was first
published in “Maharashtra Government Gazette”, Part IV, Extraordinary,
on the 16th January 1963. ]

An  Act  to  provide  for  immediate  effect  being  given,  for  a  limited  period,  to  provisions  in
Bills  relating  to  the  imposition  or  increase  of  taxes.

WHEREAS, it is expendent to provide for immediate effect being given, for a limited
period, to provisions in Bills relating to the imposition or increase of taxes; It is hereby
enacted  in  the  Thirteenth  Year  of  the  Republic  of  India  as  follows  :—

1. This Act may be called the Maharashtra Provisional Collection of Taxes Act, 1962.

Short  title.

2.  In  this  Act,  unless  the  context  otherwise  requires,—

Definitions.

(1)  a  “declared  provision”  means  a  provision  in  a  Bill  in  respect  of  which  a

declaration  has  been  made  under  section  3;

(2) “tax”  includes  any  rate,  cess,  duty,  fee,  toll  or  other  impost,  whether  general

or  local  or  special.

3. Where a Bill to be introduced in the Maharashtra Legislative Assembly on behalf
of  the  State  Government  provides  for  the  imposition  or  increase  of  a  tax,  the  State
Government  may  cause  to  be  inserted  in  the  Bill  a  declaration  that  it  is  expedient  in
the public  interest that  any provision  of the  Bill relating  to such  imposition or  increase
shall  have  immediate  effect  under  this  Act.

4. (1) A declared provision shall have the force of law from 5 p.m. (Standard Time)
on  the  day  on  which  the  Bill  containing  it  is  introduced  or  published  in  the Official
Gazette, whichever  day  is  earlier.

(2) A declared provision shall cease to have the force of law under the provisions of

Power  to
make
declarations
under  this
Act.

Effect  of
declarations
under  this
Act  and
duration
thereof.

this  Act—

(a) when it comes into operation as an enactment, with or without amendment,

or

(b)  when  the  State  Government,  in  pursuance  of  a  motion  passed  by  the
Maharashtra Legislative Assembly, directs, by notification in the Official Gazette,
that  it  shall  cease  to  have  the  force  of  law,  or

(c) if it has not already ceased to have the force of law under clause (a) or clause
(b),  then  on  the  expiry  of  the  sixtieth  day  after  the  day  on  which  the  declared
provision  has  the  force  of  law  under  sub-section  (1).

1. For  Statement  of  Objects  and  Reasons, see  Maharashtra  Government  Gazette, 1962,  Part  V,

page  282.

2

Maharashtra Provisional Collection of Taxes
Act, 1962

[1963 : Mah. V

5.  (1)  Where  a  declared  provision  comes  into  operation  as  an  enactment  in  an
amended form before the expiry of the sixtieth day after the day on which such provision
has the force of law under sub-section (1) of section 4, refunds shall be made of all taxes
collected which would not have been collected if the provision adopted in the enactment
had  been  the  declared  provision  :

Provided that, the rate at which refunds of any tax may be made under this sub-section
shall  not  exceed  the  difference  between  the  rate  of  such  tax  proposed  in  the  declared
provision  and  the  rate  in  force  immediately  prior  to  the  day  on  which  the  declared
provision  has  the  force  of  law  under  sub-section  (1)  of  section  4.

(2)  Where  a  declared  provision  ceases  to  have  the  force  of  law  under  clause  (b)  or
clause  (c)  of  sub-section  (2)  of  section  4,  refunds  shall  be  made  of  all  taxes  collected
which  would  not  have  been  collected  if  the  declaration  in  respect  of  it  had  not  been
made.

6.  The  Bombay  Provisional  Collection  of  Taxes  Act,  1938,  is  hereby  repealed.

Certain
refunds  to
be  made
when
declarations
ceases  to
have  effect.

Repeal  of
Bom.  IV  of
1938.

Bom.
IV  of
1938.

H  187-3,360  Bks.-10.2013.

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